Quashed Service tax demand on movie exhibitor under the category of Business Support Service


Court :
CESTAT, Hyderabad

Brief :
The Hon'ble CESTAT observed that, the agreement between producer/distributor engaged in business of production and distribution of films and the Appellant is of such nature that both the parties work independently and does not interfere or influence any decision on the other party.

Citation :
Service Tax Appeal No. 30489 of 2016 decided on October 20, 2021

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